Occupancy Tax

In United States v. Doremus, 249 U.S. 86 (1919) the Supreme Court held that a tax law “may not be declared unconstitutional, because its effect may be to accomplish another purpose as well as the raising of revenue.” That...more

At this writing, a bill authorizing certain counties to impose or increase their hotel taxes remains pending before the Pennsylvania House for concurrence on Senate amendments. Authorization of a local option Cigarette Tax...more

As anticipated after the Illinois Supreme Court decision in Hartney Fuel described in our November 25, 2013 alert, the Illinois Department of Revenue (the "Department") has decided to issue emergency regulations (the "Rules")...more

Originally published in State Tax Notes.
Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more

It's hard to like the result in Wake County v. Hotels.com, LP, 2012 NCBC 61. The case is a consolidation of cases brought by several North Carolina counties (Mecklenburg, Wake, Dare, and Buncombe) against Hotels.com and other...more